American Institute of Certified Public Accountants, Committee on Accounting Procedure. Accounting Research Bulletin No. 38, Disclosure of Long-Term Leases in Financial Statements of Lessees (AICPA, 1949).
2.
American Institute of Certified Public Accountants, Committee on Accounting Procedure. Accounting Principles Board. Opinion No. 5, Reporting of Leases in Financial Statements of Lessees (AICPA, 1964).
3.
American Institute of Certified Public Accountants, Committee on Accounting Procedure. Accounting Principles Board. Opinion No. 7, Accounting for Leases in Financial Statements of Lessors (AICPA, 1966).
4.
American Institute of Certified Public Accountants, Committee on Accounting Procedure. Accounting Principles Board. Opinion No. 31, Disclosure of Lease Commitments by Lessees (AICPA, 1973).
5.
WestChurchman D.
, and Russell LAckoff. “Operational Accounting and Operations Research.” Journal of Accounting (February1955), pp. 33-39.
6.
JustinDavidson H.
, and Robert M.Trueblood “Accounting for Decision Making.” The Accounting Review36 (October1961), pp. 577-582.
7.
DemskiJoel. “Choice among Financial Reporting Alternatives.” The Accounting Review49 (April1974), pp. 221-232.
8.
DemskiJoel. Information Analysis (Addison-Wesley, 1980).
9.
JoelDemskiFelthamGerald. Cost Determination: A Conceptual Approach (Iowa State University, 1976).
10.
Financial Accounting Standards Board. Statement No. 12, Accounting for Certain Marketable Securities (FASB, 1975).